Temperature has a notable effect on sound speed and attenuation of sediment both in theoretical analysis and in laboratorial measurement. The speed of sediment is positively correlated with temperature universally, but the relationship between attenuation and temperature may be more complicated. In the paper, based on the analysis of influence of permeability, frequency, and other physical parameters on sediment acoustical properties with temperature variation, the permeability was found to have a great effect on the relationship between attenuation and temperature. With the analysis based on the model of effective density of fluid (EDFM), transition permeability (TP) is examined to explain the permeability and temperature dependent acoustical attenuation. As a result, some useful conclusions are drawn which benefit the research on the variation of sediment acoustical properties under different environments.